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اسئلة محاسبية معلومات محاسبية

ما هي المعالجة المحاسبية للودائع

11 فبراير 2019

عن المعالجة المحاسبية للودائع

اثبت وجودك معنا بمشاركة ليستفيد الجميع

بداية الودائع نوعان
- عملة محلية
- عملة اجنبية

انت محاسب فى احدى الشركات ووجدت سيولة لدى الشركة فى البنك والشركة لاتحتاج اليها فى الوقت الحالى وطبقا لتكلفة الفرصة البديلة قررت ان تقوم بربط المبلغ كوديعة
بداية تقوم بعمل خطاب موجه للبنك توضح فيها ان الشركة ترغب فى ربط وديعة وتحدد فى الطلب مدة الوديعة وهل تجدد تلقائيا ام تنتهى بانتهاء المدة كما توضح بالطلب هل يتم اضافة الفوائد الى الحساب الجارى ام الى الوديعة ومايهمنا هنا هو

المعالجة المحاسبية
اولا ربط وديعة بمبلغ 10000ج خصما من حسابنا الجارى بالبنك
10000 من ح/ ودائع عملة محلية
10000 الى ح/ البنك

ثانيا فى حالة اضافة الفوائد الى الحساب الجارى ولتكن 250ج
250 من ح/ البنك
250 الى ح/ الفوائد الدائنة (قائمة الدخل )

ثالثا فى حالة اضافة الفائدة على الوديعة
250 من ح/ ودائع عملة محلية
250 الى ح/ الفوائد الدائنة (قائمة الدخل )

رابعا فى حالة فك الوديعة
10000 من ح/ البنك
10000 الى ح/ ودائع عملة محلية
ولاتختلف المعالجة المحاسبية للودائع بالعملة الاجنبية عن العملة المحلية الا فى تقييم العملة بالمعادل لها بالجنية المصرى

مصدر المعلومة : الاستاذ / احمد عبدالنعيم
محاسب قانوني

اسئلة محاسبية معلومات محاسبية

أخر المواضيع من قسم : اسئلة محاسبية

تعليقات

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_WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/503527180-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/123180807-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));